Newspaper Page Text
II
SOUTHERN CONFEDERACY
s anthem (Cuafederacc
OSO. w. ADAIR, J - HENLY SMITH.
ZMTOER AKD PR0PRIET#RS.
. 0. SMITH, M. - J.N.OAKDOr,
ATLANTA, GEORGIA:
SATURDAY, FEBRUARY 7, 1863.
UIM.UW DAILY ‘JftWUTIO* IS THE STATE.
W HICK FiltST PAGK.-W
Review of tke Report of ttoe Secretary of
the Treuerv
NUMBER FIVE.
. , J THE WAR TAX.
‘■The questions propounded by Mr, Memmins
gerunder tbie bead are, "What shall be the subs
jeets of taxation t and what amount should it
raise Y» As be slates that U is no part of his
purpose to discuss the relative expediency of
the different inodes of tsxaiion, he recommends
an impost on property end s tax on income, in
preterence to an exciae, stamp duties, or licens
sea. "The machinery for the collection of a
direct tax (be says) is already in operation, and
an income tax could be collected by the same
means. But as the letter is easily evaded, and
as property is already heavily burdened, be has
sought to combine them."
The next question he asks is, “What shall be
the rates of these taxes f It is first necessary
to ascertain what amount it is required to be
raised." Toihtoend he enumerates the des
criptions of landed debt with their respective
rates of interest and the amount of the unfund-
ed debt. . . ' ,
Treasury Notes retirrsted to b* fa ctrculs- >
tkm co tbe 1st of July next... *600000000
Deduct Ihe circulation tupposrd to he left.. l‘0.00o (00
Rnaatrdrg fonded *360,000.000
Tbs annual Inters* .os this mm at 8 per
cant ........... .... ' .... $«,COO,000
Tortile it net ha addtd «ha Interest upon
about *HU.OCO.roe or 9:3 > r ote* 8.700,000
Snd upon to sullloss or S per cant, certifl- ___
can* 8,600,000
Alao tha i> tarrat npon 8 par cant, bonds and
afcck about 110 millions 8.010 000
$18.8-0,000
The Secretary states “that if the uxes could
all be made payable in Treasury Notes, it would
absorb so much of the first issues and by rer
during the amount to be funded it would abate
the force of the objections to his scheme.
If slaty millions of notes conld be called in, the
currency would, promptly, Mr. Memmingtr
thinks, recover its value, and the bonds would
become an object of investment, and a sure and
s'eady system of finance would, be estsblished.
A tax of one per cent, on property, if it conld
be made as productive as the last war tax would
raise twice the amount of last year’s—say forty
millions—but certain abatements would be re
quired which would leave the amount at only
thirty-six millions."
“In estimating," he continues, “the tax on
income the only basis to which I can refer is
the valae of the entire property of the thirteen
Confederate States. It may bearsttmed that the
net income of this property is measured by 'the
average rate of legal interest of the money
which represents its vslue. if the tax were laid
upon net income, and that income faithfully re
turned, it conld in thia way oe estimated with
some degree of accurssy. But the devices are
■o many by which a return of net income can
be evaded ms to make each return unreliable.—
A resort to gross income is therefore more ex
pedient. The difference between the two must
be at least 26 per cent, but under existing cir
cumstances it would be prudent to discard the
difference, and assume that (be returns of gross
income will be about equal to the average rate of
legal interest." The average rate of legal in
terest is not an accurate measure of the real
rate of interest as governed by the rateoi profit,
to take the average rate of interest as the
measure of groi-s income is to invert all rule of
just proportion between them. The legal rate
of interest professes to regulate sb well as measure
tne real rate of interest, and not the rateof gross
income. That the legal is an impelled criterion
of the real rateof inteiest is known to all. The
prevailing rate ot interest in some of the Confed
erate States is above the legal rate—in others
below. In a majoiity the average is beyond 7
per cent. In the State of Georgia the prevailing
rate of dividends on bank and other stocks is
from 8 to 10 per cem. In the greater nnmber of
the South Western States the. rale is about the
same, making a higher avenge than 7 per cent.
That Mr. Memmioger should have assumed so
avenge so low as 7 per cent, as the measure of
gross income which is at least 10 per cent, ex
cites suprise. With this correction, admitting
his estimate of the toul valuation of property,
4,000,u00,000 of dollars in the eleven Conledcr-
ate States, thegtossincome, at 10 percent, on
this valuation, $400,000,000, and the rate of tax
on this income, 10 per cent, the yield in taxes
would be $40,0o0,000 instead of *28,000,000, as
stated by Mr. Memmiuger. This added to a
property tax of 1 per cent, yielding $35,000,000.
would niae a aum by taxation of $63,000,000 or
$60,000,000 net, “after deducting expenses and
contingencies."
In this scheme of taxation, Mr. Memmin-
ger overlooks the fact that in imposing a tax
on both property and income he would be
Subjecting the entire class or tax-payers, with
the exception of those who live on moneyed
incomes, to double taxation. All those whose
incomes are professional, whose incomes are
derived from salaries and from commissions on
the transfer of property, by sale or purchase,
would p»y ten per cent. &U ’ other classes
whose income is not from mere labor, would
p y twenty per cent. This is evident on the
least cictnderaiion. A valuation that em
braces all property, and whose income is
made the b&us of taxation, includes, of ne
cessity, property whether of a tangible or in
tangible character—stocks as well as houses
and lands. But if the income from it is sub
ject to impost as income, with what justice
can it be t a bject to an additional impost, aim
ply in iU character, as property T Were it
possible to carry into effect such a scheme of
duplieate taxation, it would lead to a transfer
of property as great as takes place, at times,
daring a political revolution. The posses
sors unless vary wealthy could not pay so
heavy an impost; they would be compelled to
•ell, and nq«e.:couid purchase bat those
who are rich, making the wealthy, wealth-*
ier. We cannot presume that this was de
signed—the only other alternative is that it
was an oversight, showing how imperfectly
digested has been this scheme of finance.
WJirl'- • -' C. : '
Speed, of Hon. H. If. IltlJ.
COETUUED. ‘
Something musi, therefore, he done to give
new life to these modes of securing volun
teers which I have recited, and to retain
those already in service. Very early the
Congress entered on this work. To this end,
cn tne 11th day of December, 1861, an act
was passed known as the Bounty and Fur
lough act. By this act fifty dollars were
paid to every private and non-commlsBioned
officer in service, who would remain in ser
vice for three years from the original enlist
ment, or for (he war; and to every man who
would volunteer or enlist in the service for
three years or for the war. Also, each twelve
months soldier re-enlisting was to have a
furlough for sixty days, with transportation
home and back. Such as did not wish to go
home were to have the commutation value of
the transportation in money; and even those
who had been in separate State service were
included in the provisions of the law. On
the 19tb day of December, 1861, an act was
passed which. authorized the Secretary of
War “to adopt measnres for recruiting and
enlisting men for companies iu service for
the war, or for three years, which by the
casualties of the service have been reduced
by death and discharges.’’
But it was said that many wonld not join
existing organizations, who would, if en-
couragtd, volunteer in new ones, and thus
have an opportunity either to be chosen or
to chooBe officers, &o
So, on the 23d day of January, 1862, Con
gress passedau act authorizing the President,
“to appoint and commission persons as field
officers or Captains to raise regiments, squad
rons, battalions or companies, and all persons
thus enlisted by them were to have, in addi
tion to bonnty, “pay, transportation and sub
sistence from the date of the organization of
the Company.”
Again, a general authority to organize a
recruiting system not proving sufficient,
Congress by the last ait also authorized one
commissioned officer, and one or more private
from each Company for three years or the
war, to be detailed for the express purpose of
going home to recruit men for the Company.
And on the 27th of Janury, 1862, an act was
passed authorizing three details of an officer
and two privates to recruit for the oompanie s
originally enlisted for twelve months.
So, we not only provided every mode for
volunteering which even caprice could sug
gest, but also offered every inducement and
stimulant that ability would allow or ingenu
ity Could devise. Men were not only received
and received in their own way, but they were
sent for and oegged to come. Tried veteran^
filled the country urging those at home to
join their glorious ranks. Money was freely
offered, and ambition was commissioned to
employ all its energies in raising regiments,
battalions, squadrons and companies to secure
command. All failed. Oar army was still
thinning and the enemy still increasing.
Even yet the government w*aa not willing
to give up the favorite popular system of rais
ing and keeping ah army by voluntary en
listment.
One more method was resorted to -the one
about which we hear so much from men who
do not seem to know what has been done.
On the 23d of January, 1863, an act was
passed authorizing the President, ‘to call on the
several States for troops to serve for three y earn
or dnrinc the war." This is the plan which
we are flippantly told would accomplish every
thing. And the Congress and the President are
abused for not adopting this plan. Well, Con
gress did pass the act, and the President did
make the call, and let u» see what was accom
plished and how it was done
The quota required of Georgia, I believe was
twelve thousand, and as our State seems to have
made as much effort, and as much noise about
her efforts as any other State, I will take Geor
gia as the test. The quota for Georgia was
titled, and we are told there was a large excess.
It this were all, the argument might os worth
something. But how were these troops raised 7
In the hrst place I state a fact of which you
are not probably aware. Soon alter ibis call
was made the Governor sent a request, or per
haps a protest, to the Secretary ot War tha ilo
more troops should be raised in Georgia by per
sons having commissions for that purpose under
lhe act to which 1 have referred, until this re
quisition was filled ; and a number of regiments
partially raised were only saved from being dis
banded by the Secretary agreeing that they
should be credited to Georgia as part of the
quota required under the call. I do not state
this to platne the Governor, but it is a fact which
shows that he thought he would be unable, to
raise the quota if these commissions were con
tinued, and that there would be difficulty in fills
ipg the requisitoin. - -
But even with this help, how did the Gov
ernor proceed. I have not the proclamation
before me, bnt I cannot mistake or forget its
character. He allotted a proportion to each
county, and designated a day whe» all, I be
lieve, of the militia age, should be called out
and the offer should be made for volunteers.
If they volunteered, all well; if not they
were to be drafted—eonscribed and this is the
first instance of practical conscription during
this revolution in the Confederate States
known to me. The system proposed by the
Governor in one feature is similar to the con
scription acts, for those aots give every man
an opportunity to avoid conscription by vol
unteering. But in all other respects the con
scription acts are far preferable and more in
accordauco with the genius of our institu
tions. Mr. Davis would never think of or
dering a draft or conscription without legisla
tive authority. The Governor had no author
ity of law for his order. Nothing was ever
more illegal. Again his draft .classified very
arbitrarily, if not worse, and by executive
order United the right of suffrage—thus ma
king a refusal voluntarily to respond to an
executive call an occasion for forcible seizure
of the person—a discriminating seizure of
persons, and an excuse fur depriving the per
sons so seized of the right to vote—ail, I re
peat, without legislative authority ! I refer to
these facts, not to make a charge against the
Governor, hut to show how these troops were
raised, and how litte of the volunteer spirit
was manifested. Other States, 1 am inform
ed never did fill the reqoistions ot the Presi
dent. How many I do not know.
Do yoj suppose your members of Congress did
not observe the illegal process adopted in Geor
gia lor filling this requisition t And would they
have been wise to have supposed another requi
sition could be titled by volunteering l They
would have merited and would have received
universal execration, and those who now con
demn for what was done would have taken the
lead in the execration.
Again, it has been charged that Congress
showed a great want of loresight in receiving
so many men for twelve months, and that from
the beginning they ought to have received vol
unteers only for the war, aod this would have
saved the trouble about the twelve months regi
ments. -aai-’-wy" -•
By reference to the acts of Congress as I have
enumerated them, you will see that the two acts
under which twelve months troop* were accept
ed were passed, one the 28th ot February and the
other ooe on the 6th of March, 1861. The first
simply authorized the troops to be accepted by
SSffigS been raised by, and
to £ ; v fS rVICe u of ,he States, and they were
' f ! Ce ' 1 ' ed 1 0n : h0 of their enlistment -
ation nm b> ’ h ® Stat ® la,va b«fore the confeder-
,! o! , * nu ?’ moat °l these men were raised by
,7* t . **** , ys» governments that always do
thn A* ai *f want of loresight is charged on
the Congress by the Slate rights men.
?a,n ’ both lbeae actii were passed before
there was any war and it a time when most ol
Statesmen, and especially those who charge
W1,h a , w,,nt of foresight, were
Jhi he r 8 Wou d b,: DO w *f- They abuse
fk„ greM f °J not , rais n * troops to served u-
mg the war, when there was no war, and they
were telling us there would be no war! Yet,
ridiculous as it is. this is about the fairest charge
mio1f«,n g hi? S V he government, as 1 think we
ought lo have known there would be a war—a
bloody war—and we ought to have raised troops
nnH°-n Ing y n. kevertheUs?, we have done we P ll
and all ought to be satisfied.
Thus, every plan for authorizing volunteers
bail been tried; every inducement had been
offered which the government was able to of
fer; every appeal had beeu made, and still
our regiments were but nkeletons. Still, half
those regiments were going out of the service.
Roanoke and Fishing* Creek, and Donelson
and Nashville had covered the land like so
many thick falls of darkness. On every side
the enemy was gahering, boaBting, pressing,
robbing and destroying. A mighty army,
which no man could number, was rushing to
our classic Peninsular, and wild with the
thought of sacking our capital, and destroy
ing our people as the hungry locusts devour
the grass blades in their pathway. Still, still,
the heart-oruahing fact came back to your
Congress and to your President, that our reg
iments were bat skeletons; half of these
would soon go home, and none were coming
to take their places The people did not and
oouidnotseeand feel those facts as did those in
authority who were entrusted by the people
to keep faithful watch in that dark and stormy
hour.
There was no remedy left but to keep all
the regiments and organizations we had, and
fill them up by a system of oompulsory en
listment, and that remedy to be effective must
be speedy and thorough.
_ But it is said this legislation is. unconstitu
tional ; that Congress had no power to raise
an army by compulsion. Well, if this be true
then the government was a failure. We had
no'government—no Coofedera e Government.
And wha a spectacle would we thus have pre
sented to the nations of the earth. We are
asking them to recognize us as a nation—to
receive us into their family as an independent
member. To entitle us to be so recognized
and received, it is necessary by the establish
ed laws of nations, that we show to the na
tions that we have a government capable of
commanding the obedience of our ‘ own citi
zens, and capable of repelling the assaults of
foreign toes. That foreign foe was assaulting
us most heavily. We had defended—nobly
defended by voluntary enlistment, until that
system had exhausted its strength. We must
command to the fight or fail. If we had no
right to command, the Confederate States was
a demonstrated failure, both as to internal
government aud external power.
But why, upon what ground is thia legislation
unconstitutional ?
_ First, because it ia said to be contrary .to in
dividual liberty, and oppressive upon individual
rights. Government, it is said, has no right to
force men Irom their homes and business, and
compel them to defend tbeir country. This a
strange nation of lioerty. Men owe obligatians
as well as possess rights. The performance ol
obligation is. the preservative ot rights, and the
only, security to liberty. Government is formed
lor mutual defense, and every member ot gov
ernment is under paramount obligation to deiend
it as a very condition to his right to protection
by the government.. He who will not defend,
has no claim to protection. To require a citizen-
to defend his government from hostile attack is
not to deprive him of hisliberty, but to require him
to perfoim his obligation, and to defend liberty and
all the rights ot society. But it is flippantly
said, that governments derive their just powers
from the consent ot the governed, and, therefore,
there can be no power where there is no consent.
What an argument forastatesman! Governments
do derive their just powers from the consent of the
governed, but do they exercise their derived pow
ers only by the consent of tiie governed ? When
you call a man from his home and business and
make him a juror to settle e ther men’s disputes,
and fine and imprison himil he does not obey, do
you ask him if he consented to the law under
which he is summoned and compelled to attend 7
When you require a citizen to work the high
way and public roads, do you ask him if hecon-
Bented to the road laws 7 Yet military duty is
larhigiierti.au these, for i: tiie curintry is not
defended, all other rights are destroyed and all
duties consequently discharged.
Thus it is a well eatsolished principle,
which you will find in every standard author
on government, that the obligation is on
every man equally with his neighbor to ren
der military service. No man is exempt ex
cept by law. Can a man be discharged from
his obligation simply because he is unwill
ing to perform it 7 Are they willing to bear
all the burden of defending the c.untry ?
Can no man be a soldier but a volunteer T
Is want of will, er withholding of consent,
to relieve from duty T When people form
a government they may say whether that
government shall be democratic, aristrocratio
or monarchical. They may say, as tbeir the
ory, that all power is derived from the peo
ple, or resides in a crown. But when the
government is formed, when the powers are
conferred, it is the duty of those entrusted
with the powers to exorcise them, and it is
the duty, the virtue and the patriotism of
the citizen to obey. A citizen is under as
much obligation to defend a republic as a
subject a crown; and the greater, since the
republic is formed by his consent. Original
ly when government declared war, the very
declaration of war made every man a soldier.
No special act was required to make him a
soldier. The aot of war ipso facto made him
a soldier. None but women, children and
invalids are natural exempts. But all were
not needed for the army; and besides it was
important that some should produce provi
sions. Now, who shall say that this man
must be a soldier and another must remain
at home T In other words, who shall raise
the army T You cannot leave it to the indi
te iuals—the consent of the governed. Who
can determine this but the government—the
power that declares the vrar 7 -
Thus has sprung up the necessity for legMa-
tion to declare who shall be a soldier, to lix ex
emptions, and to ascertain the non-combatants.
For under the laws of nations these non-com
batants are entitled to many privileges, even to
non-interierence by the enemy with their per
sons and proper y. These principles are so la-
miliar to students on government that I am
amazed, that any o e should assert a theory
directly in the face of them. r
No, my countrymen, it is every man’s duty,
and should be his pleasure to delend the govern
ment of his choice. Nomae, has a right to a.iy.
“You shall go, because > ou are willing, and I
will stay because I am nnwi ling to go.” Wil
ling or unwilling the duty it the same, and the
government alnne can systematize and enforce
t oe obligation, -
But, it is objected. secondly, that the States
alone can exercise this power of compelling mil*
itary service, and that the exercise by the Con
federate Government is a violation of the rights
ot the States.
There is certainly a plain and easy method ol
settling this question. Is this power delegated
or reserved 7 If delegated, i: belongs to the
Confederate Government; if reserved, it belongs
to the States. The Constitution—the grant— is
the only test. That moat explicitly declares
tnat Congress shall have power “ to declare
war,” and “to raise and support armies.” Here
ends the argument, but, strange to say, not the
controversy. Men who claim to favor strict
construction, to oppose interpolation, now begin
to construe and to interpolate. They ssy the
Constitution means that Congress shall have
power “to raise armies” by voluntary enlist
ment. By what authority of fact or logic are
these words added ?
Again, men who love controversy, say the
Constitution means that Congress shall have
power to “ra ; 89 armies” by calls on the
States. By what authority are. these words
added T These broad and destructive inter
polations upon the Constitution are not only
withont excuse, but in the very teeth of his
tory. Under the articles of Confederation,
the General Gevernmant was dependent on
the will ot the States for troops, and the sys
tem worked so badly, even during tbe revolu
tionary war, that the framers of the Constitu
tion determined to get rid of it in the most
clear, intelligent and emphatic manner.
When the Convention were engaged in fra
ming the Constitution, the very question of
what powers should be limited”and what not
limited, was before them. Every power dele
gated was considered separately, and the ne
cessary limitations were also considered, and
the intention was to leave no wordBont which
it wsa proper to insert: Hence eight of the
eighteen powers are restricted and qualified
in .the very terms of the grant. The power
to raise and support armies is limited as to
the latter branch—support. “No appropria
te of money for that purpose shall be for a
longer period than two years.” Now, the
power to raise armies is the major proposi
tion, and either of the limitations now pro
posed to be inserted, is greater than the limi
tation upon, the power, to. support.. Did the
clumsy framers insert the minor qualification
and leave out the greater!
But it is again said that this power to “raise
armies” is limited by the power to call out the
militia. With all due deference, I must say
this cunfounding the army with the militia, is
trilling with the question.' The militia is a
peace establishment—exists always in the States.
The States do keep the militia, but not troops of
war in time of peace. When tbe Constitution
was framed the States had a large frontier ex
posed to sudden invasions by hostile Indian
tribes. History had also shown that Republics
were subject to insurrections and resistance to
the process of law The desire was to provide
a power ample to protect this large frontier from
Indian incursions, to preserve internal peace and
security, and to do all this without a large stand
ing army. Thia was the very purpose of the
militia. It. was not to prosecute war, but to
preserve the peace—to be used in sudden emer
gencies—and to this end it was organized to be
kept always trained, always officered and in
every locality. And as the militia embraced
the great body of the people whose business
was not war, but agriculture, commerce, and
all the industrial pursuits, and ought not, there
fore, to be.called away for a long period from
their pursuits, the power of Congress is express
ly limited to call forth the militia only to sup
press insurrections, repel invasions and execute
the laws. The militia may sometimes aid the
army; but always for short periods; and, there
fore, the militia, as such, has never been called
out for a longer period than six months in this
country. A proposition by Mr. Giles to call out
the militia for two years was denounced by the
very men who opposed conscription, as an un
constitutional attempt to Convert the militia into
an army ! And, in this, they were right. But "to
declare war” is a wholly different power. Tode-
1 ®l®re war is uot to suppress Insurrections, repel
invasions, or execute the laws. It ia broader and
greater. It may require us to.invade—to resent
insult and revenge injuries, and to accomplish
this great work—the most terriblo necessity of
a t.ilien nature—Congress had to have distinct
and efficient means. And for this purpose Con
gress was invested with the power to raise and
support armies. And this is right. ::
If the thirteen Btates had remained sepa
rate, it would have required as large an army
to wage war by, or in defease of one, as all.
The expense of each one would also bo as
great. Indeed, each State would have re
quired a larger army than all would require,
jor with so many rival and conflicting powers
so contiguous to each other, wars and collis
ions would have been frequent. To avoid
these very evils—to provide a common de
fense—to make that common defense easy and
light, was the very objects of the Confedera
tion; and o make that common defense equal
and a unit, the power to raise the army and
to support the army was given to the common
Government. To have lelt the execution of
this power depoudent on the will of the Siates
would have been ruinous. For one State
might be willing to furnish its quota of men
and money, and another unwilling, as was
soon the case, aud this state of things would
have produced uot only weakness and injus
tice, but disagreements, criminations and col
lisions—the very evils which were intended
to be remedied. In the war now pending,
Congress did not want a militia to repel an
invasion. Invasion, it is True, was oue fea-
tme oi the war ; but it was only one feature.
Gougreas wanted an army to proEucute war
to conquer a peace and win independence.
I win not offend your intelligence by pur
suing so palpable an argument. I have
thought this much was due from me because
of my relation to this legislation. I was nev
er more troubled than when this necessity for
conscription, in some form, became manifest.
The country at the time was filled with gloom.
It was the dark hour of the revolution. I
bad no doubt even in that dark hour that
some of the Stato authorities would resist tho
law as then proposed. I said as much in
the Senate, not by way of approval, but in
shame and sorrow. I feard the disaffection
thus began by politicians and local authorities
might extend to the army. Tue law was
harsh on the twelve months men.' I feared
they might be reaobed by each untimely ap
peals and hnrtful controversy. This would
have wrecked us forever. The cause had al
ready as muoh as it could bear in the common
enemy, and the struggle was fearful. {
[to BB COHTIXUjBD.]
Abkansas Pos^.—The Chicago Times, of
the 20th, says the move on Arkansas Post
was made to save the Federal army from
entire demoralization. It states that Sher
man's disastrous and disgraceful repulse
from before Vicksburg had its natural
results; utter demoralization .was every—
where apparent; every .soldier was dis
heartened ; confidence in their leader was
gone, and that an army of ten thousand
well-drilled men could have put them to
flight. An open mutiny was most imminent
when McClernand extemporized the Ar
kansas Post expedition.
The Federail oss at Arkansas Post is
estimated by themselves at sixteen hun
dred.
Death or Hos. Henry Laurens Pinochet.
It is our sad office, says the Charleston
Murcury of Wednesday, to chronicle the
death of the founder of this journal—one
who, for fourteen or fifteen years, was it3
editor and proprietor, and whose learning,
talents and stainless character have adorn
ed many positions of honor and usefulness,
and wrought much good in this commu
nity.
New Advei’tisements.
FOR. 8AIS.
A 60 HORSE POWER STE AM ENGINE, with heavy
Fly Wheel, Copper Ste im Pipes, lie-t'-r, Ac . oem-
p!etr without boilers, >OHI.E. BROTHER A CO.
frbT-lw Rome Georgia.
WANTED.
! MMKOI ATKLV, ta-o S iU< and W< rrner c< mplete, and
1 in good or er one of one hundred gallon*, tha other
of rixty gallons, for «hic>> the htgbeat cai-b price* will be
paid. Want them convenient to a Hallrf+d.or to be de-
msgrsd oa oaq*> For farther particular* address at Atlan-
febT-St*
TH03 J UGHTYOOT.
TO fOA’SIGNORS.
F ROM THTS DATE. Febrnary ”, IF63. we, Ware-House
Me-chaut* of We*: Point, Ga. will la no wine be re
sponsible for breaking ot ropes and dam»gtng of cotton in
on. Waie-Honses. as a great deal of cotton baa been on
storage for two or moie year*, and a great deal h«* been
exposed to the weather be ore ccniog in our t'o-sefl-ion;
therefore, any pereou* having cotton in .either of cur
Ware-Hiuse?, and expectirg to'hold n* responsible tor
fa*MK will plaaa* aandfcrinid aad receive their cot
ton immediately, as we will not be responsible.
W P UBIFOLM,
WHO DARDEo.
M>5-*w PERRY COLLINS.
SNUFF, SNUFF.
Tobacco, Tobacco.
PHE undesigned have no hand 1000 boxea of Mann-
* factored Tobacco, from the lowest to tha 11''eat grades
and will continue ti mamttertnre throughout the sum
mer. Also, a large amount of superior Sen king Tobacco,
are alao Manu’actnrera of an ex. etlent article of 8nuff—
Persons wishing to deal eg speculate iu any or ell of the
above, will do well to give ca a cell et an early day. Fa
cilities for transport tion are good. Our establishment is
located 20 miles East of Hillsboro’, N C, 90 miles from tbe
N C Central Railroad. Address.
J L JO NFS k BROTHER,
fab7-10t Tallyno, NC
GOOD INVESTMENT.
A GOOD LOT OF FINE
PIANOS
Always on hand et
Braumulle’rs Music Store.
SELLING OUT
Without Reserve.
gQ TIE (ICES NEW RICH
16 hogsheads Sugar in str re
40 hogabeads 3n) ar to arrive
10 gross imp rted Hatches
600 btuhela C.rn
810 bushels Meal, Ac. At
febT-tf
iDWARDY’S.
WEE DING HOES.
1 O CASKS WKHDIKG HOKS. on consignment and tor
* w tale by
ANDERSON, ADAIR A CO.,
f'W tf Commission Merchants.
FLAX THREAD.
7DO P0UND3 BLACK FLAX TH'UCAD, et consign
* '-'V m-nt and lor sile by
ANDERSON, AD * lit A CO.,
f.b7-tf Commitsion Merchants.
CANDLES.
1 AAB'*XE8 TALLOW CANDLES
aw 3J box's S'ar Candles. Oa consignment and for
tele by ANDERSON, ADalit * 00,
febT-tf Commission Merchants
SOAP.
O NE HUNDRED AND FIFTY BOXES YELLOW SOAP.
26 Boxes Toilet Soap, ou consignment sod Air tale by
. ANDERSON, At)AIR A 00„
ftb7-tf Commission Merchants.
COAL LANDS FOR SALE.
, 8 Agent for the Tennes.ev River M nirg, Manufactnr-
A ing and Transportation Company,I will oDer for see
at par, on ihe 18t>< instant, at the Bank of Augneta, Au
gusta, Oa, Five Hundred Thouand Dollars worth ef tha
Mock of said Company,
Tho property consists of 1,700 acres of fine Coal Lands,
lying i.i Marlon county, Tennessee, on the Noith side of
Tennessee River, near the month of B.ttle Creek, five
nnlet above Bridgeport, and four miles below the town of
Jos. er, lo; merly known ai tue Coal B.uki of G VV Rice,
which have been partially opened and worked for many
yiare; the lt-illro.a from hridsepoit to J.soer, being
nearly graded, passes directly in lront of the Mtaei.
These mines were careful y selected year* ago, as the
best that conld be found, both for quality of Coal and fa
cilities of transportation. The tities ore, erfeef, and tbe
vliole property placed under a good charter and stocked
at *I,noj,0"0.
As soon as tho above sale is made, I will give the Com
pany 636 000, tree of charge, to put the Alines In acUve
operation.
Thep «S9nt owners ara John P King, of Augusta, Wm
L Mitchell, of Athens, Oa.. David Wntfle'd and John Ed-
on rn'ton of Murray con. ty, Oa, and myself
Wm L Mlichell is President of Ihe Company, and pnr-
chaners ar* rdieried to him and John P. King, or Adward
White, of Atlanta, for farther information.
Persons wishiog to examine fortheaieelV'S, priorto the
18th >nst, will find me at home, ready to accompany them
to tbe Mines. A. UTZsELALu.
feb7-tfenl8. Dalton, Qeorgi .
J LOST DOGS. -
^TRAtED or stolen from the subscriber’s residence,
O three miles Bontn-Woet ol Atlanta, adjoining Major
ftephen Terry’s, thi ee Hu UN DS, (English Be&glts,) about
14 Inches high' use sint and two dog—color white and
uark red. i will pay for the delivery of tne threo
dogs at my residence, or that or my brother, Dr. Harden,
in Atlanta.
jauJS-tf N. B. HARDEN.
MONEY TO BE MADE.
HAVE for sals
76 Shares Union Loan and Building Asaoclation.
One lJXJO-Dollar Confederate Bench
iaalStt
J. R. WALLACE,
M4.
At.tbe Store of. P. A G. *.
TENNESSEE BASK BILLS.
I WANT TO BUY ten thousand dollars In OLD TEN
NESSEE BANK oOrES Apply at my office, Wood-
ruff’s Builoing, Atlanta, Georgia.
Janll-lm* W t,. HIGH.
WANTED TO HIRE,
A SMALL FARM, 2)4 er 8 mites from tha city. *Any
person having one for rent may Sod a customer by
addressing J. L. C, box No. 66, Atlanta, Oa. CsbStf
o
DR. II. W. BROWN,
FFICE—At bis i
Medical College.
0
DU. WIlslsIS V. WESTMORELAND,
FFICE at bis residence on the north side of Marietta
IjSMy.
A GOOD CHAMCB.
OK BBLS <M)0 > SMOKING TOBACCO
100 boxes Gravelly Tobacco, for eale by
jueri las WILLIS * YOUNG.
Hac-jX a WxsrUK Kul Roan Co-1
Macon, Oa, Jan. 28,1663. /
/~VN and after February let, thlsComnany wiU receive
no Freight for Paaseuger iruo.
Jan30.f - -3 - - i - ALFRED L.TYLER, gnpt.-
w. B. count
H. JOINER & SON,
UE0CSRS 48D C0&IM1SS10I MERCHANTS,
KEYSTONE BUILDING,
A ’I' I. A IS T A. , gkohgia.
PARTICULAR attention paid to consignments. All
£ order* receive personal and prompt attention,
my 29-U1 mar .
H. HUNT12JGT0S, M D.
t> JE m 3F 3 S
ATLAMA. GEORGIA,
OF>iCK:—In Rawscn’s new building, oerner Whitehall
aud Hunter street*—Residence, first bona* to the left ot
CoL Yancey’s. JanSt-if
AUCTION SALES*
O
Package Sale- The Cargoes of (he British Steam'
ere Calypso and Douglas.
BY R. A. PRINGLE,
137 MEJkTl&G STREET,
CHARLESTON, SOUTH CAROLINA,
JAMES H. TAYLOR, Auotiosebr.
N KDNE8DAY MOitNINCt, Febiuary llih, ISoA
comffieucng et 10 o’clock, will be sold,
. UKOJEAlKd.
193 chtsU Tea
60 Cum, Baled Oil ■ '
S76 b jies Soap
MEDICINES, DRUGS, 40. " ~
24 kegs Epsom Salts
21 gr.vs B own Win sor Soap
is Oiu.co Ciustic Soda
I Clieat i bubaib Ooot ■
1 case AniceriJa
HARDWARE.
• SO oases English Leaf Cotton Cards ' A "• f.
■' SHOES AND LEATHER, cO. -V
i»ca ea Men’s, Youths’, Ladles’, Roy s’and Girls’ Book
ana Shoos
iS trunks bailie.’, AT;In' end Boos’ Shi .-i s
I cask chi* Findings -
£64 do*on Calf Skins
DRY GOODS, Ao.
134 CMOS and b Ore Coloi ed and Black and White Prln .
3 cases Broe U Wiuuso bo.'P
X cases Knglisu Tooth Brusnos
las eB.acx bilk Machine Twist
1 case B1 ca Lustre
1 but* Uiu»y
L3 cas e Mourning Delaines
SI cases. Fine. White chining*
t> bales Brown Deuuus -
%} 4 bah s Colton Ticks 5 Vj . -I ‘.ti
lt ba.es Regatta otnpes
1 case Tweed Trowtcra
« bales Crimean shuts
6 bales Tweed aud Str.e Shirts
ssnfflsaissSF i ““:
IB c Sea Linen Xhiead
lnreses taarkW Sewing Cotton—White, Black and
5 tales Men’* Drill Pants
8* «**» “«*’* Merino Shirts and Drawers
9 oases Men’s Merino Half Hot*
6 cues Men’s ltrowu U tton Half Hoso
6 cases Men’s Urey Merino Half Hoso
* o.se* Ladies’ %Vidi* Cotton Uoae .
« cases 1 stoles' Imitation .Denno H u ,
8 cases Children’s Merino B.st* . .
* oases MtafaltatatibB Marino Half How
4 c*set Ladies’ White Merino v.r.i.i.^r
i!.cases Super Merino hocks
2 cases Grey Merino hocks
M h “ l — T -‘—•* **——t r-rsln*
w bales Wonder Catameres “ "
4 case* Women’s and Misses’ Hoop Skirt*
* oases Fancy tCotchTwetds
1UO M. Needles, assorted
- eases Madder prints
2 cases Pins
b cases Shue Thre td ' '
1 brie Blue Grty Union
2 baits Kerseys unj plains ■ • ’ J
boss** Printed ObaUies
5 cates Cansimtri', -hnper»
1 cur Freuch U.mbaxiue
5 cases Cuivied DeLaines
- loasetrioweiariorre.
2. bates Blue and hcavlet Twlila
6 nabs Damaged Blankets
7 bale* White I’.aupU ' -
8 bates Bine Flaunel
12 bales Bed nanus I
* ?■» eMsMec* *wt Ifcte
ISO dusen Lad es* Write Cotton Uuee
28 dozen Ladies’ Lisle Thread Hose r '
- CA,, s t aper
1 brie htripsd Cotton
1 cusj CutLi.11 T ipos
’ jL l 3Wt iU C_JMiuued u **“<» osoeesary*
AUCTION SALES.
.BY CRAIVFOIII) i FRAZER & CO.,
S. J. SHACKELFORD, AUCTIONEER,
f HB REGULAR AUCTION BALKS of our faousa sill
her eat ter be on
TUESDAYS, TRUR5-DAY8 ASD SATURDAYS
OF
EVERY WEEK,
a* half vast as o’clock.
All floods, Wares end Chattels should bs sent In th
evening before, or rerly in the morning of --i- dev
Stock s lies of a ’’
Horses, Mules, <Scc.,
wmcMameoce at 4 o'clock on each regular sale day.
VOLUNTEERS WAV TEW.
raising recruits for’tneiM “* 'lh4“ 1 wlJi il jri™ < lhe
-FlkkYiiOLbAKS Hu UN-if to all who will fJZnuZ
rlly come forward and ruroll ibem-etves. Bnt those who
will uot listen to their country’n call, in this her hour of
seed, they are orders l to Conscript. No doubt the odl
wdl soon bem.de to45, » u d the J-.xempiion b.il lep.-nled
8o come forward and volun ter iHRl-no t, ueingCinscribed'
Their commsnd is located at Mob ILK, ALa , o,.roi the
most desirable and healthy locatitireiu the serrice Their
S” P ckure£’“ miDS 01 •** '“adred.tas not lost one
One or them will be found at all tim .* at the office ol
Cola. Oartred fc Hill, on Whit hail stree:.
Jan31-tf Capt Com’g Co C, let Ccnftd Kvg Ga Vols
New Clothing Store.
rjYHE subscriber having recently located in this city
JLspectrally invitee attention to hia large aud varied a;-
sortmeutof Good* in the Empire Honse, ou Whiteh* !
street, formerly occupied by Dr. Cleveland t. a Dr,
Uoodi and Clothing Store. The Btock is princinallv Re.
dy-Made Clothing, mostly made to order, and thsww.
warranted.
My assortment comprises almost every garment «.**«,.
sary for Men, Youths and Boys, trout uicdinm to tl-efinss
quality. A good variety of Bnttous, general assortment
of Moleskin aud Oashmere Hate, tays 8hCS ^d
and a variety of Tnmtniegs for Ladle*’ Dresso, • * geutaai
“•ortment of Fancy or ahow-Case Goods, from commonto
the finoft ia tbe market. An eadj cell is solicited
"P™ A.C. VAIL, Agent
-.. WFE INSURANCE.
THE 6EUR61A HOME UffSURASCS COMPANY,
Capital $930,000.
DK. J Art. F. UOZKHAN, President.
-iffE. F- WILCOX, Secretary.
Life Department at Savannah.
AARON WILBUR, Actuary. - ‘ V-
VU. it. D. ARNOLD, Consulting Physician
P OLICIES ere tone! on the liven of white persor-*, old
or jooog, oa very fevoreble term. Xbe secanty ia
Ample, end piiailegee ere very iibeiel.
Call npon the Agent *ud get all ■ eceseery information
%nd take a Policy oa your life.
8. P. S 11*88. Agent
Notice—Barks Wanted.
MEDICAL PURVEYOR'S OFFICE, I
Atlazt*, b a., Jane 20,1862. f
I HE best prices will is (aid by the undersigned for
j large quantities of tl^e following BA&K8:
Stem, branches and root ol Dogwood, (root p efcrred),-
branebe* and roots of White Willow: root, trunk aud
branches of American poplar, (called also Wnite-wood,
Canoe-wood and tulip-tree,) -oot preferred.
These barks must tie carefully dried and securely pack
ed. They may be brought to this office, or sent t-, Mr. L.
W. Waller, Botanical Agent, Carter.viJle Ga.; or W. W.
Durham, Botanical Agent, Decatur, Ga
GEORGE 8. ELACK1K,
yl-tL Surgeon and Medical Purveyor, ■ . b. A.
*20 REWARD,
A SMALL DARK G' EKN TRUNK, marked on the end
either Mr*. Salli. E. H„uce or Mis* Alice Latimer,
Manas***, Georgia, wm token from the Passenger Depot,
either by mistake or lulent.oneUy, on laat Friday night,
the 86th ultimo. Tne above rewaid will be paid for tha
Trunk and content* to Mr. 8. J. Shackelford, under th*
Post Office, and no question! dec2-tf